Alabama 1099 Filing Requirements

Tax year 2026 · AL · Last verified April 26, 2026

CF/SF Participation

Participates in CF/SF (with carve-outs)

Direct Filing Portal

My Alabama Taxes (MAT) — https://myalabamataxes.alabama.gov

Registration

Required

Direct uploads to ALDOR require a My Alabama Taxes (MAT) account; for 1099s with Alabama income tax withheld, an Alabama withholding tax account number is required to file the accompanying Form A-3. PSEs filing 1099-K who do not see the "File 1099-K" link in MAT are instructed to call ALDOR at 334-353-0440 for help submitting their forms. CF/SF participants do not need ALDOR pre-approval — they register with the IRS directly.

Transmittal Form

Form A-3 (Annual Reconciliation of Alabama Income Tax Withheld) — required only when Alabama income tax was withheld on 1099 payments

E-file Threshold

10+ forms

Filing requirements by form

Form	Method	Deadline	Detail
1099-INT Interest income	CF/SF satisfies	March 15	View detail →
1099-MISC Miscellaneous information	CF/SF satisfies	March 15	View detail →
1099-NEC Nonemployee compensation	CF/SF satisfies	March 15	View detail →

General notes

Alabama participates in the IRS Combined Federal/State Filing (CF/SF) Program for most 1099 series forms when no Alabama income tax was withheld. Filers who participate in CF/SF do not need to send a separate copy to the Alabama Department of Revenue (ALDOR) and do not need ALDOR pre-approval. When Alabama income tax was voluntarily withheld on 1099 payments, the 1099s must be submitted directly to ALDOR through My Alabama Taxes along with Form A-3 (Annual Reconciliation) by January 31. Form 1099-K is a special case: payment settlement entities (PSEs) must file a duplicate 1099-K directly with ALDOR through My Alabama Taxes within 30 days of the federal due date (on or before April 30) regardless of CF/SF participation, under the Wholesale to Retail Accountability Program (Act 2017-294).

Penalties

Statutory information-return penalty: $50 per missing Form 1099 under Ala. Code § 40-29-74, in addition to the general failure-to-comply penalties under § 40-2A-11 (Ala. Admin. Code r. 810-3-26-.01(6)).

Form A-3 reconciliation mismatch: Alabama's MAT system rejects Form A-3 if the number of W-2/1099 statements or the total state income tax withheld does not match the totals on the supporting statements — the return is not accepted until the discrepancy is resolved.